Typically, you'll need to fill out a homestead exemption application with your county tax office. Utah law requires that you notify the county when you have property on which you have claimed the homeowner's exemption to which you are no longer entitled.A homestead exemption can benefit homeowners if one spouse in a twoincome household dies. The homestead can't exceed one acre in a city or 160 acres in a rural area. A homestead exemption can block the forced sale of a primary residence and provide tax relief for surviving spouses. Title 75 - Utah Uniform Probate Code Chapter 2 - Intestate Succession and Wills Part 4 - Exempt Property and Allowances Section 402 - Homestead allowance. The states with the lowest effective property tax rates were concentrated in the South and West, while the highest were in the Northeast and Midwest.